1) (a) Every dealer who is required to register under sub-section (2) of Section 17, shall apply for registration not later than fifteen days but not earlier than forty five days prior to the anticipated date of the first taxable sale.
(b) Every dealer who is required to register under sub-section (3) of Section 17 shall make an application by the 15th of the month subsequent to the month in which the liability to register for VAT arose.
(c) i) Every dealer who is required to register under sub-section (7) of Section 17 shall make an application for registration fifteen days prior to commencement of business, where his taxable turnover is estimated to exceed rupees five lakhs in the next twelve consecutive months.
ii) In the case of a dealer who is required to register under sub-section (7) of Section 17 when his taxable turnover for the preceding twelve months exceeded rupees five lakhs, the dealer shall make an application by the fifteenth of the month subsequent to the month in which the taxable turnover exceeded rupees five lakhs.
2) Every dealer who is required to register under sub-section (5) of Section 17 shall apply for registration fifteen days prior to the anticipated date of first taxable sale but not earlier than forty five days prior to the anticipated date of first taxable sale unless an application is made under sub rule (4).
3) Any dealer effecting sales of goods liable to tax under this Act may apply to register under clause (a) of sub-section (6) of Section 17 and such registration shall be subject to the conditions prescribed in rule 8.
4) Any dealer intending to effect sales of goods liable to tax under the Act may apply to register under clause (b) of sub-section (6) of Section 17 and such registration shall be subject to the conditions prescribed in Rule 9.
ILLUSTRATION OF TIME TO APPLY FOR REGISTRATION IS GIVEN BELOW:
Time to apply for VAT registrationis on or before15.09.2005.Review the taxable turnover for the preceding 3 months at the end of each month